Federal Income Taxation of Securitization Transactions and Related Topics (Fifth Edition)

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Tax Notes is proud to offer searchable, electronic versions of the leading treatise on securitizations, Federal Income Taxation of Securitization Transactions and Related Topics (Fifth Edition 2018), by James M. Peaslee and David Z. Nirenberg. The book, which has been updated to reflect TCJA and other developments in law and practice since the last edition, uses securitizations as a framework for addressing a wide range of topics of interest in a financially oriented tax practice. Hard copies of the book may be purchased here.
This treatise focuses on the following topics:
  • Chapter 1 – Tax Issues in Securitization Transactions
  • Chapter 2 – Types of Asset-Backed Securities
  • Chapter 3 – Sale/Financing and Debt/Equity Issues
  • Chapter 4 – Classification of Issuers Other Than REMICs
  • Chapter 5 – Trusts Issuing Pass-Through Certificates Taxable as Grantor Trusts or Partnerships
  • Chapter 6 – Qualification and Taxation of REMICs
  • Chapter 7 – Definition of REMIC Regular Interest
  • Chapter 8 – Taxation of Holders of Asset-Backed Securities Taxable as Debt
  • Chapter 9 – Taxation of Holders of Equity Interests in Trust Issuers of Debt and REMIC Residual Interests
  • Chapter 10 – Taxation of Taxable Mortgage Pools and Holders of Equity Interests in Taxable Mortgage Pools
  • Chapter 11 – Special Rules for REITs, Tax-Exempt Organizations, Financial Institutions, and Securities Dealers
  • Chapter 12 – Taxation of Foreign Investors
  • Chapter 13 – Offshore Issuers
  • Chapter 14 – Legending and Information Reporting
  • Chapter 15 – Taxation of Sponsors
  • Chapter 16 – Tax Law Aggregation or Separation of Property Interests
  • Chapter 17 – Special Topics
  • Appendix A – State Tax Exemptions for REMICs
  • Appendix B – Code Sections, Regulations, and IRS Forms Worth Knowing About
  • Appendix C – CDO Trade or Business Guidelines